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If sales totaled $590,793 for the year (84,399 units at $7 each) and the planned sales totaled $767,130 (76,713 units at $10 each), the effect

If sales totaled $590,793 for the year (84,399 units at $7 each) and the planned sales totaled $767,130 (76,713 units at $10 each), the effect of the quantity factor on the change in sales is:

a. $76,860 increase

b. $176,337 decrease

c. $176,337 increase

d. $76,860 decrease

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